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§ 5490.7. Contiguous land in more than one taxing district

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Assessments (Refs & Annos)
Assessment of Farmland and Forest Land (Refs & Annos)
72 P.S. § 5490.7
§ 5490.7. Contiguous land in more than one taxing district
Currentness
Where contiguous land in agricultural use, agricultural reserve, and/or forest reserve in one ownership is located in more than one taxing district, compliance with the minimum area requirement under section 31 shall be determined on the basis of the total area of such land and not the area which is located in the particular taxing district.

Credits

1974, Dec. 19, P.L. 973, No. 319, § 7, imd. effective. Amended 1998, Dec. 21, P.L. 1225, No. 156, § 8, imd. effective.

Footnotes

1
72 P.S. § 5490.3.
72 P.S. § 5490.7, PA ST 72 P.S. § 5490.7
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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